Ecuador has introduced stricter proof requirements and barred self-sponsorship claims for the additional 150% tax deduction on sports advertising, promotion and sponsorship expenditure.
Ecuador’s Ministry of Sports published the Ministerial Agreement MD-DM-2025-0038-A in the Official Gazette on 30 October 2026. It updates the rules on priority qualification and beneficiary certifications for the additional 150% deduction.
Taxpayers must now show proof of financial execution of qualifying expenditure before a tax certificate is issued. A sales receipt alone is no longer enough. Bank transfer receipts, stamped deposit slips, electronic payment confirmations, bank certification letters or, for in-kind donations, shipping or delivery receipts are also required. Without this proof, the certification process will stop.
The reform also bars self-sponsorship. Individuals or entities acting as primary project proponents cannot claim the 150% deduction on sales receipts issued for their own active projects.
The agreement was originally issued on 24 June 2025 and has been effective since that date. It reached the gazette only on 30 October 2026.
It appeared in the fifth supplement of the Official Register, alongside other Ministry of Sports measures. These included a delegation of powers, 2025 Annual Operating Plan modifications for several sports bodies, and legal personality for six clubs in Quito.
